Dei Spring Academy is a day care center next to Gloria Dei Lutheran Church.

The St. Cloud Times reports (http://on.sctimes.com/10Fvew7 ) that church officials believe the center is part of his church’s mission and should be tax exempt. Stearns County officials disagree. Gloria Dei owes almost $40,000 in taxes.

In 2009, the church bought a closing child care center next door and moved its preschool into it. Officials filed for a property tax exemption.

But county officials say the church bought an existing business and continues to operate it as it was previously run, so it is not tax exempt.